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TMI Blog2018 (1) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... s has been transferred to buyer. Tribunal in the case of Imperial Auto Industries [2017 (4) TMI 1048 - CESTAT CHANDIGARH] has categorically laid down that the ownership of goods and the property of the goods remain with the seller of the goods till the delivery of goods in acceptable condition to the purchaser at his door step, CENVAT Credit is eligible. Appeal allowed - decided in favor of appellant. - Appeal No. E/85878/17 - A/92075/17 - Dated:- 27-12-2017 - Shri M. V. Ravindran, Judicial Member Ms. Anjali Hirawat, Advocate for appellant Shri M.K. Mall, Asst. Commr. (AR) for respondent ORDER Per : M. V. Ravindran This appeal is directed against Order-in-Appeal No. PK/134/RGD/2016 dated 08.12.2016. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel is correct in bringing to my notice that an identical issue was decided in the case of CCE vs. Imperial Auto Industries 2017-TIOL-2446-CESTAT-CHD. 5. I find that in the case in hand the adjudicating authority has categorically recorded that ownership of the goods remains with the appellant herein at the time of availment of the services, which is a stated position, not disputed by the Revenue before the first appellate authority as the first appellate authority has not recorded any findings on this point, but only records that the port of export of the goods is India hence, it is to be considered as the place of removal even though the ownership of the goods has been transferred to buyer 6. I find that Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case in hand. In fact, the respondent has sold the goods on Delivered Duty Paid basis which means that the seller bear all the cost and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for both export and import and to carry out all Customs formalities. The ownership right of the goods remains with the respondent. Therefore, CBEC circular is not relevant to the facts and decision in the case of Khanna Industrial Pipes Pvt.Ltd. is not relevant to the facts of the present case. 8. Further, in the case of Ambuja Cements (Supra) , the Hon'ble Punjab Haryana High Court has examined the issue and held that the circular No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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